Section 19 - Amendment of section 80-ID. - Finance Act, 2008

Amendment of section 80-ID. 19. In section 80-ID of the Income-tax Act, with effect from the 1st day of April, 2009,— (a) in sub-section (2), after clause (ii), the following clause shall be inserted, namely:— ''(iii) engaged in the business of hotel located in the specified district having a World Heritage Site, if such hotel is constructed and has started or starts functioning at any time during the period beginning on the 1st day of April, 2008 and ending on the 31st day of March, 2013."; (b) in sub-section (6), after clause (d), the following shall be inserted, namely:— '(e) "specified district having a World Heritage Site" means districts, specified in column (2) of the Table below, of the States, specified in the corresponding entry in column (3) of the said Table: Table S.No. Name of district Name of State (1) (2) (3) 1. Agra Uttar Pradesh 2. Jalgaon Maharashtra 3. Aurangabad Maharashtra 4. Kancheepuram Tamil Nadu 5. Puri Orissa 6. Bharatpur Rajasthan 7. Chhatarpur Madhya Pradesh 8. Thanjavur Tamil Nadu 9. Bellary Karnataka 10. South 24 Parganas (excluding areas falling within the Kolkata urban agglomeration on the basis of the 2001 census) West Bengal 11. Chamoli Uttarakhand 12. Raisen Madhya Pradesh 13. Gaya Bihar 14. Bhopal Madhya Pradesh 15 Panchmahal Gujarat 16. Kamrup Assam 17. Goalpara Assam 18. Nagaon Assam 19. North Goa Goa 20. South Goa Goa 21. Darjeeling West Bengal 22. Nilgiri Tamil Nadu.''.